https://www.taxtmi.com/caselaws?id=233676 An exemption notification adopting cereals specified in clause (i) of Section 14 of the Central Sales Tax Act was construed by its own language and object, not by a separate taxable entry in the State schedule. The expression "cereals" was treated as including rice and common processed forms of rice, such as poha and murmura. Exigibility to tax and entitlement to exemption were treated as distinct concepts, so separate State classification did not narrow the exemption. On that basis, poha and murmura were regarded as covered by the notification and the assessment was set aside for reconsideration. en-us Thu, 11 Apr 2013 00:00:00 +0530 Mon, 21 Jul 2014 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233676 An exemption notification adopting cereals specified in clause (i) of Section 14 of the Central Sales Tax Act was construed by its own language and object, not by a separate taxable entry in the State schedule. The expression "cereals" was treated as including rice and common processed forms of rice, such as poha and murmura. Exigibility to tax and entitlement to exemption were treated as distinct concepts, so separate State classification did not narrow the exemption. On that basis, poha and murmura were regarded as covered by the notification and the assessment was set aside for reconsideration. Case-Laws VAT and Sales Tax Thu, 11 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233676